Section 116 says who may represent a taxpayer before GST officers, the Appellate Authority and the Tribunal.
Key points
- Under section 116(1) of the CGST Act, 2017 a person may appear through an authorised representative, except when required to appear personally for examination on oath.
- Authorised representatives include a relative or regular employee; an advocate; a chartered accountant, cost accountant or company secretary holding a certificate of practice; a retired officer of a State commercial tax department or of the Board who served at least two years in a Group-B gazetted post or above (not within one year of retirement); and an enrolled GST practitioner (section 116(2)).
- Persons dismissed from government service, convicted of offences connected with GST proceedings, found guilty of misconduct, or insolvent are disqualified (section 116(3)).
The provisions
116(1)–(4)Authorised representative
Statutory text
(1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorised representative.
(2) For the purposes of this Act, the expression "authorised representative" shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being-
(a) his relative or regular employee; or
(b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or
(c) any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice; or
(d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years:
Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or
(e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.
(3) No person,-
(a) who has been dismissed or removed from Government service; or
(b) who is convicted of an offence connected with any proceedings under this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or
(c) who is found guilty of misconduct by the prescribed authority;
(d) who has been adjudged as an insolvent, shall be qualified to represent any person under sub-section (1)-
(i) for all times in case of persons referred to in clauses (a), (b) and (c); and
(ii) for the period during which the insolvency continues in the case of a person referred to in clause (d).
(4) Any person who has been disqualified under the provisions of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act.
*Enforced w.e.f . 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who can represent a taxpayer in GST proceedings?
- A relative or employee, an advocate, a practising CA, CMA or CS, a retired officer (after a year), or a GST practitioner (section 116(2) CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
A practitioner's authority is evidenced by a vakalatnama or authorisation; disqualification under a State or UT GST Act applies under the CGST Act too.